文章基本信息

标题：Government Ownership, International Operations ,Board Independence and Environmental Disclosure: Evidence from Asia–Pacific
本地全文：下载
作者：Luluk Muhimatul Ifada ; Maya Indriastuti
期刊名称：Jurnal Dinamika Akuntansi
印刷版ISSN：2085-4277
出版年度：2021
卷号：13
期号：2
页码：131-147
DOI：10.15294/jda.v13i2.30268
语种：English
出版社：Universitas Negeri Semarang
摘要：This study examines the relationship between government ownership, international operations, and board independence as an independent variable on environmental disclosure in public companies in Asia Pacific emerging markets. Method: This study used a purposive sampling method for 53 companies from 76 emerging market public companies in the Asia Pacific with an environmental disclosure score in 2018, with cross-section data. This study used secondary data that were processed by the Ordinary Least Square (OLS) method as the main research method, and showed a significant positive relationship. Findings: Government ownership, international operations, board independence, have a positive effect on environmental disclosure. Government ownership has a positive effect on environmental disclosure, meaning that companies with government ownership can be emphasized to comply with environmental regulations with better environmental disclosure. International operations positively affect environmental disclosure, meaning that companies operating internationally are more proactive in social and environmental responsibility, which can increase the interest of companies to make environmental disclosures. Board independence positively affects environmental disclosure, indicating that board independence allows a focus on long-term environmental investment through corporate environmental disclosure. Novelty: The originality of this study examines emerging market public companies throughout developing countries in the Asia Pacific. This is to capture the context of environmental disclosure among developing countries.
关键词：Government Ownership;International Operations;Board Independence;Environmental Disclosure;Asia–Pacific